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IN RE APPLICATION OF ZIVANOVIC

No. 73,890.

22 Kan. App.2d 184 (1996)

913 P.2d 224

In the Matter of the Application of JUDITH K. ZIVANOVIC for Relief from Mortgage Registration Fees Paid in Riley County, Kansas.

Court of Appeals of Kansas.

Opinion filed March 22, 1996.

Attorney(s) appearing for the Case

Dan H. Myers, of Myers, Pottroff & Ball, of Manhattan, for the appellant.

No appearance for the appellee.

Before LEWIS, P.J., PIERRON, J., and JOHN W. WHITE, District Judge, assigned.

PIERRON, J.:

The Riley County Board of Commissioners appeals the decision of the district court sustaining an administrative order of the Kansas State Board of Tax Appeals (BOTA) requiring them to refund certain mortgage registration taxes assessed against a mortgage upon property owned by Judith K. Zivanovic. We affirm.

On February 23, 1990, a mortgage (mortgage A) in the amount of $62,400 was recorded with the...

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